This merges all the displayed layers into one layer.

* Merge Visible

This opens a new canvas with the same picture with all layers merged. All the layers not displayed get discarded.

* Merge All Layers

This opens a new canvas with the same picture with all layers merged. All the layers not displayed will remain unchanged, not merged.

* New Layer with Flattened Image

This will make a new layer on the same canvas with all displayed layers merged.

If Convert Transparency to Opacity is selected, transparent parts get opaque when the layers are merged.
If Merge All Options is selected, transparency information is also merged.

@-[L-Panel]